The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022

• Citation: S.I. 2022/169
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022 and come into force on 18th March 2022.

(2) Regulation 2 has effect from IP completion day.

Section 2 Amendment of the Income Tax Act 2007

(1) Chapter 5 of Part 8 of the Income Tax Act 2007 (qualifying maintenance payments) is amended as follows.

(2) In section 454(4)—

(a) in paragraph (a) after “court in” insert “the United Kingdom or” ;

(b) in paragraph (b) after “the law of” insert “the United Kingdom or of a part of the United Kingdom or of” .

(3) In section 454(7) for “a member State” substitute “the United Kingdom” .